Recent CBP NY Rulings
The following are short summaries of recent CBP NY rulings issued by the agency's National Commodity Specialist Division in New York:
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N344995: The country of origin of Mini Candy Canes
| Origin: Cambodia |
| Item: The subject merchandise is mini candy canes composed of white granulated sugar (product of Thailand), corn syrup (product of China), water, natural and artificial flavoring (product of China), titanium dioxide, and FD&C No. 40 (both are products of India).All manufacturing is conducted in Cambodia. White granulated sugar, corn syrup and water are boiled, air is pumped out and the pot is cooled. Natural and artificial flavoring, titanium dioxide and FD&C Red No. 40 are added and blended evenly. The preparation is cooled and mixed (different colored sugar masses together) and the sugar stands are pulled into mini candy cane shapes. The mini candy canes will be packed into paper boxes, 20 mini candy canes per box. |
| Reason: In this case, the mixture of ingredients results in a substantial transformation. The ingredients lost their separate identities and became an integral part of a new product. The country of origin of the mini candy canes is Cambodia. |
| Ruling Date: Feb. 6, 2025 |
N345094: The tariff classification of multilayer wood flooring panels from Indonesia
| HTS: (Panels with face and back ply of oak) 4412.52.3105, 8%, "Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: Other (than With at least one outer ply of tropical wood), with at least one outer ply of nonconiferous wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring." (Panels with face ply of oak and back ply of rubberwood) 4412.51.3105, 8%, "Plywood, veneered panels and similar laminated wood: Blockboard, laminboard and battenboard: With at least one outer ply of tropical wood: Plywood: Not surface covered, or surface covered with a clear or transparent material which does not obscure the grain, texture or markings of the face ply: Other: Wood flooring." |
| Item: The product under consideration is a multilayer wood flooring panel. The flooring panel is constructed of 3 wood plies. The face ply measuring approximately 3 millimeter in thickness consists of a continuous sheet of Oak (Quercus spp., a non-coniferous wood) wood veneer. The center ply measuring approximately 8 millimeter in thickness consists of strips of Pine (Pinus spp., a coniferous wood) wood. The back ply measuring approximately 3 millimeter in thickness consists of either Oak (Quercus spp., a non-coniferous wood) or rubberwood (Hevea brasiliensis, a tropical wood) that are finger jointed and edge-glued together. The grain of the center ply runs at a 90-degree angle to that of the face and back plies. The surface of the face ply has been coated with clear urethane that does not obscure the grain of the wood. The panel is tongued and grooved on its edges and ends. |
| Reason: N/A |
| Ruling Date: Feb. 6, 2025 |
N345194: The tariff classification and country of origin of Formoterol Soln Neb (Formoterol Fumarate Inhalation Solution)
| HTS: 3004.90.9289, free, “Medicaments … consisting of mixed or unmixed products for therapeutic or prophylactic uses, put up in measured doses … or in forms or packings for retail sale: Other: Other: Other: Medicaments primarily affecting the eyes, ears or respiratory system: Other: Other." |
| Origin: Italy |
| Item: Formoterol Soln Neb, imported in 20 mcg /2 mL vials, is a medicinal preparation containing Formoterol Fumarate Dihydrate, a long-acting beta agonists (LABAs), as the active ingredient. It is indicated for the treatment of bronchoconstriction in patients with Chronic Obstructive Pulmonary Disease (COPD). The active pharmaceutical ingredient (API), Formoterol Fumarate Dihydrate is manufactured in Italy and that the finished Formoterol Soln Neb (Formoterol Fumarate Inhalation Solution) in dosage form is made in India. In India, Formoterol Fumarate Dihydrate will be mixed with inactive ingredients to produce the final Formoterol Fumarate Inhalation Solution in dosage form. |
| Reason: In this case, the mixing of the active ingredient, Formoterol Fumarate Dihydrate (made in Italy) with the inactive ingredients into the final Formoterol Fumarate Inhalation Solution in dosage form in India does not result in a substantial transformation and the country of origin will be Italy. |
| Ruling Date: Feb. 6, 2025 |
N345343: The Tariff Classification of Frozen Seared Tuna from Indonesia
| HTS: (If entered while the tariff-rate quota remains open) 1604.14.2291, 6%, “Prepared or preserved fish…: fish, whole or in pieces but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: not in oil: in containers weighing with their contents not over 7 kg each, and not the product of any insular possession of the United States, for an aggregate quantity entered in any calendar year not to exceed 4.8 percent of apparent United States consumption of tuna in airtight containers during the immediately preceding year, as reported by the National Marine Fisheries Service: other: in foil or other flexible containers weighing with their contents not more than 6.8 kg each.” (If entered after the tariff-rate quota has closed) 1604.14.3091, 12.5%, “Prepared or preserved fish…: fish, whole or in pieces but not minced: tunas, skipjack and bonito (Sarda spp.): tunas and skipjack: in airtight containers: not in oil: other: other: in foil or other flexible containers weighing with their contents not more than 6.8 kg each.” |
| Item: The subject merchandise is Frozen Sliced and Seared Tuna (Thunnus albacares). The product will be cut from fresh tuna loins, trimmed, and treated with carbon monoxide or tasteless smoke to prevent browning. The raw, treated loins will then be cut into blocks and seasoned by being pressed on all sides into a mixture of salt, black pepper, garlic powder, dextrose, turbinado sugar, rice starch, onion powder and paprika, ensuring that all sides are evenly coated. The seasoned tuna blocks will then be placed on a preheated (250-300°C) flat-top grill and seared on each side for ten seconds, allowing for a significant browning of the seasoning and cooking of the initial 5-10 millimeters of the internal protein, while leaving the center of the block a raw deep red color. The tuna will then be individually vacuum packed into three ounce packages and frozen for shipment to the United States. |
| Reason: N/A |
| Ruling Date: Feb. 6, 2025 |
N345382: The classification of a portable table, tabletop, and table legs from Vietnam
| HTS: (article 1) 9403.70.8015, free, “Other furniture and parts thereof: Furniture of plastics: Other: Other household.” (article 2) 9403.99.4080, free, “Other furniture and parts thereof: Parts: Other: Other: Of rubber or plastics: Other: Other.” (article 3) 7604.21.0010, 1.5%, "aluminum bars, rods and profiles: of aluminum alloys, hollow profiles, heat-treatable industrial alloys of a kind described in statistical note 7 to this chapter." |
| Item: Article 1, the 40" x 24" Rectangular Professional Table. The rectangular table with HDPE tabletop measures 40" (W) x 24" (D) x 32" (H) and has four detachable aluminum legs with plastic leveling feet that store under the tabletop. Article 2, the tabletop, imported separately. The tabletop is made of a non-reinforced, non-laminated high-density polyethylene (HDPE) top side and a nesting, non-reinforced, non-laminated high-density polyethylene (HDPE) underside. An aluminum frame, made of rectangular tubing for added rigidity, is nested underneath the lip on all four sides of the tabletop. A plastic piece at each corner of the tabletop secures the legs when assembled. When unassembled, plastic clips on the underside of the table secure the legs for storage or transportation. Article 3, the legs, imported separately. The legs, which are made from type 6063 aluminum alloy tubing, have been extruded and anodized and measure 1.75" (D) x 32.86" (L). The interior and exterior surfaces are of a different form. The exterior surface has equally spaced lengthwise feature lines, while the interior surface is of a circular cross section. The legs have not been drilled, punched, bent, or undergone other operations beyond cutting to length, and they will be imported without plastic leveling feet. |
| Reason: N/A |
| Ruling Date: Feb. 6, 2025 |
N345389: The tariff classification and country of origin of a button counter
| HTS: 9029.10.8000, 9903.88.03, free + 25%, “Revolution counters, production counters, taximeters, odometers, pedometers and the like; speedometers and tachometers, other than those of heading 9014 or 9015; stroboscopes; parts and accessories thereof: Revolution counters, production counters, taximeters, odometers, pedometers and the like: Other.” |
| Origin: China |
| Item: Avius Feedback Buttons, which is a device that records button presses and periodically uploads the data using a cellular connection. The purpose of each button is to measure (count) a customer’s rating of a particular aspect of a business they have experienced, in this case, restroom cleanliness. The counter contains three different colored buttons that represent various emotions: a green button (positive), a yellow button (neutral), and a red button (negative). The printed circuit board assembly (PCBA) is constructed in China using surface mount technology (SMT). U.K. components include the rear mount screws, security screw, PCB screw, and blister sticker that is attached to the front of the device. In China, the microcontroller is manufactured but has not been programmed when it is shipped to the U.K.. It contains only the default ST Bootloader that allows programming the rest of the flash. All of the items are then shipped to the U.K. where the final components are applied to the PCB and the PCB is provisioned with U.K. developed firmware and activated. |
| Reason: The assembly process performed in the U.K. is not considered complex and does not constitute a substantial transformation. The PCBA surface mount technology in China changes the PCB to a PCBA with the capabilities to perform as a button counter. While additional firmware is uploaded in the UK, all of the necessary components (minus a few screws) are already available in China, albeit as an unassembled article. The individual Chinese components, including the PCBA, cannot be used for any other purpose than with the Avius Feedback Buttons. Accordingly, the country of origin of the Avius Feedback Buttons will be China, which is where the PCBA and other necessary components are manufactured. |
| Ruling Date: Feb. 6, 2025 |
N345031: The Tariff Classification of Cocoa Reduction Blend from Canada
| HTS: 1302.32.0040, free, “Mucilages and thickeners, whether or not modified, derived from vegetable products: Mucilages and thickeners, whether or not modified, derived from locust beans; locust bean seeds or guar seeds: Locust bean.” |
| Item: The subject merchandise is a Quadra Cocoa Reduction Blend. The product is a free-flowing brown powder with a neutral to slightly sweet aroma and intended as an alternative for natural cocoa. Quadra Cocoa Reduction Blend is composed of carob powder, caramel, natural flavor, and yeast extract. It will be packaged in 25 kilogram bags for shipment to the United States. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2025 |
N345262: The tariff classification of stainless steel round bars from South Korea
| HTS: (bars withan outside diameter less than 18 mm) 7222.20.0041, 9903.80.01, free + 25%, "Other bars and rods of stainless steel; angles, shapes and sections of stainless steel: Bars and rods, not further worked than cold-formed or cold-finished: Other: Of a circular cross-section: With a maximum circular cross-sectional dimension of less than 18 mm: Containing less than 8 percent by weight of nickel." (bars with an outside diameter of 18 mm or more but less than 152.4 mm) 7222.20.0062, 9903.80.01, free + 25%, "Other bars and rods of stainless steel; angles, shapes and sections of stainless steel: Bars and rods, not further worked than cold-formed or cold-finished: Other: Of a circular cross-section: With a maximum circular cross-sectional dimension of 18 mm or more and less than 152.4 mm: Containing less than 8 percent by weight of nickel." |
| Item: The products under consideration are identified as 17-4PH stainless steel bars/rods containing between 3 – 5% nickel. These hot-rolled, annealed, peeled bars are made to ASTM A564. The bars will be imported in 12 ft. – 24 ft. lengths with outside diameters ranging from 12.7 mm – 76.2 mm and will be used in various applications including fluid power, general machinery, etc. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2025 |
N345390: The tariff classification of a programmable controller from Italy
| HTS: 8537.10.9160, 2.7%, “Boards, panels, consoles, desks, cabinets and other bases, equipped with two or more apparatus of 8535 or 8536, for electric control or the distribution of electricity, …: For a voltage not exceeding 1,000 V: Other: Other: Other: Programmable controllers.” |
| Item: The BODAS Controller RC5-6 Series 40, which is a programmable controller consisting of an enclosure with internal circuitry having a 32-bit multi-core processor, numerous inputs and powered outputs, low power switched outputs, and CAN bus/LIN interfaces. The controller, or the ECU, is used for the programmable control of proportional and switching solenoids as well as additional electrical switching functions. Typical applications are electric and hydraulically actuated work functions, travel drives, and transmission controls, each at voltages under 1,000 V. |
| Reason: N/A |
| Ruling Date: Feb. 5, 2025 |
N345436: The country of origin of a water pump
| Origin: Mexico |
| Item: A water pump which is designed to circulate fluid and is typically belt-driven or gear-driven by the engine. There are two scenarios, in which components from various countries are exported to Mexico for final assembly. In scenario one, a Chinese manufactured Water Pump Roughcasting (housing) is placed on a fixture and a Chinese weep cover (end cover) is pressed into one of housing’s openings. In the following process, a Philippine manufactured integral shaft bearing and a Mexican seal is pressed into the opening of the housing. Next, a Mexican manufactured impeller is pressed onto the bearing shaft. Afterwards, a Chinese manufactured pulley is installed onto the bearing shaft and the housing. Once the components are appropriately placed, the components are bolted in their location. It is noted that during the final assembly processes, an O-ring and a sealing gasket from China are installed respectively. For scenario two, the final assembly occurs in Mexico and involves the same final assembly processes described in scenario one. The difference is the origin of the pulley, which is of Mexican origin in scenario two. |
| Reason: Here, the final assembly processes completed for both scenarios are rather simple and do not constitute a substantial transformation. Pressing components onto the housing or shaft and securing pressed components in place using bolts are not complex in nature. The processes performed in Mexico do not change the shape, character, or predetermined use of the inputs. The origin of the impeller will determine the origin, as it is the essential component of the water pump. The impeller provides the force necessary to displace fluid. As the impeller is of Mexican origin in both scenarios, the country of origin of the finished water pump for both scenarios is Mexico, at the time of importation into the United States. |
| Ruling Date: Feb. 5, 2025 |